Booming APA statistics reflect the growing credibility of India’s TP framework and the country’s shift toward a tax certainty approach, ITR has heard
Partners at both firms have voted in favour of the tie-up, which marks ‘the largest law firm merger in history’
The latest edition of Taxing Times with ITR covers all the controversy from a dramatic period for the carve-out deal, and also dissects the big four's AI strategies
Hany Elnaggar examines how the OECD’s global minimum tax is reshaping PE concepts across the GCC, shifting the focus from formal presence to substantive economic activity
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Sponsored by CuatrecasasAndré Areias and Raquel Santos Ferreira of Cuatrecasas scrutinise Portugal’s use of increased municipal property tax on vacant properties and question whether extreme rate multipliers and weak procedural safeguards can withstand constitutional scrutiny
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Sponsored by MFA Legal & TechSamuel Fernandes de Almeida and Ana Rita Carvalho of MFA Legal & Tech explain how a Portuguese binding ruling fuels the emerging dispute with Spain over non-habitual tax residents
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Sponsored by DeloitteLisa Zajko, indirect tax partner, Deloitte Canada
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Tax directors are turning their attention to the UK corporate criminal offence (CCO) rules to ensure they are compliant as the number of cases under review by HM Revenue and Customs (HMRC) increases once more.
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Taxpayers at ITR’s inaugural Brazil Tax Forum said that continued uncertainty across all tax areas only further emphasises the need for tax reform, but politics stand in the way.
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Banks are having to consider different approaches to past inter-company (IC) loans to secure repayments, while the pricing of new loans remains stable for the time being.
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Gerassimos Thomas, director-general of European Commission’s taxation and customs union (DG TAXUD) explains the EU’s vision for a more environmentally friendly future and the two flagship priorities in his tax agenda towards a greener EU.
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Research by anti-corruption watchdog Transparency International EU (TI EU), carried out using country-by-country reporting (CbCR) data, suggests widespread use of profit shifting and tax havens among 39 of the largest EU and UK banks.
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Taxpayers operating in India have said that the broad scope of the equalisation levy continues to create uncertainty, unfairly impacting certain sectors and complicating compliance.
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Tax directors say they have reduced the time invested in VAT compliance by using internal macros, external software and robotic process automation (RPA). But convincing senior executives to invest in tax technology is the first hurdle.
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Tax administrations are planning to use the OECD’s recently released guidance to help standardise the tax treatment of crypto-assets in the digital economy that could include a financial transactions tax and more disclosures under the common reporting standard.
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In the week that New Zealand's Labour Party won a strong majority in the election, a global tax evasion probe by the Joint Chiefs of Global Tax Enforcement (J5) shook the Australian financial services sector.